What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme.

The assessee filed an appeal for the assessment year 2015-16. During the virtual hearing, no one appeared on behalf of the assessee. The assessee requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of the appeal, due to opting for the Vivad Se Vishwas Scheme, should be granted.

The Go Green Build Tech P.Ltd… vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

Hearing: 12.01.2021Pronounced: 12.01.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-27, Delhi, dated 08.02.2019

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter has requested for withdrawal

2 ITA-2538/Del/2019 of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 12th January, 2021.

THE GO GREEN BUILD TECH P.LTD,NEW DELHI vs. ITO, WARD-25(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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